# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 14

Extent: E+W+S+N.I.

Intra-Community transport services supplied in connection with the transport of goods to or from the Azores or Madeira or between those places, to the extent that the services are treated as supplied in the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/5/part/1n3/paragraph/14 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/part-1n3/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.